Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Civil partnership definition

What does Civil partnership mean? A civil partnership is a legally recognised relationship formed by registration that gives a couple rights and obligations broadly equivalent to marriage, including in property ownership, succession, pensions, tax treatment, immigration status and parental responsibility. It is commonly used as an alternative to marriage in family, private client and pensions practice. In England and Wales and in Northern Ireland, civil partnerships are created and dissolved under the Civil Partnership Act 2004 (as amended). Since 2019–2020, both same-sex and opposite-sex couples may register. In Scotland, civil partnerships are governed by the 2004 Act as adapted and the Civil Partnership (Scotland) Act 2020;...

SDLT implications of marriage, civil partnership and relationship breakdown: gifts, mortgages, linked transactions, divorce/dissolution exemptions, company reorganisations and 3% surcharge adjustments (England and Northern Ireland)

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Practice notes

Stamp Duty Land Tax (SDLT) is payable on chargeable land transactions, namely the acquisition of a chargeable interest. For additional guidance on how SDLT works in practice and its basic principles, see Practice Note: Land transactions, chargeable interests and chargeable transactions. In Scotland, with effect from 1 April 2015, SDLT was replaced by Land and Buildings Transaction Tax (LBTT). See Practice Note: Scotland: Land and buildings transaction tax (LBTT)—the basics. In Wales, with effect from 1 April 2018, Land Transaction Tax (LTT) superseded SDLT. See Practice Note: Wales: Land transaction tax (LTT)—the basics. Accordingly, references in this Practice Note to land, property, or similar terminology in the context of SDLT should be read and understood as excluding any interest in or over land located in Scotland (from 1 April 2015) and Wales (from 1 April 2018). The first section of this Practice Note examines specifically how transactions occurring within a marriage or Civil partnership are treated for SDLT purposes. The second section considers how certain transactions connected with a relationship breakdown may, in some cases, qualify for SDLT relief and may not be notifiable (for further guidance on notifiable transactions, see Practice Note: SDLT—notifiable transactions).

Transfers between spouses...

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Web page updated on 22/05/2026

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